(1) For the purposes of section 92 every circle incharge shall, within first two months of each financial year, prepare a list of such dues in Form VR-XI which in his opinion have become unrecoverable and forward the same to the Joint Commissioner (Administration) incharge of the Division.

(2) The Joint Commissioner (Administration) incharge of the Division shall record his opinion on each entry in the list and forward the same to the Commissioner.

(3) Upon being satisfied about the unreliability of such of the dues entered in Form VR-XI the Commissioner shall proceed to obtain necessary orders of the State Government in this regard.